Im Zusammenhang mit der Auslandstätigkeit entstehen erhebliche Aufwendungen, z. B. für Fahrten, Unterkunft und Verpflegung, für Sprachkurs und Umzug. Ob und wie diese Aufwendungen steuerlich berücksichtigt werden, hängt davon ab, ob der Arbeitslohn für die Auslandstätigkeit in Deutschland steuerpflichtig oder steuerfrei ist.

1. Wann in Deutschland Steuerpflicht besteht

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a) In diesen Fällen ist der Arbeitslohn in Deutschland steuerpflichtig

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b) In diesen Fällen ist der Arbeitslohn in Deutschland steuerfrei

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2. Wie Werbungskosten berücksichtigt werden

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a) Wenn die Auslandseinkünfte in Deutschland steuerpflichtig sind

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b) Wenn die Auslandseinkünfte in Deutschland steuerfrei sind

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c) Wenn in- und ausländische Einkünfte vorliegen

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2. Aufwendungen vor Beginn des Auslandseinsatzes

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a) Wenn der künftige Arbeitslohn in Deutschland steuerpflichtig ist

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b) Wenn der künftige Arbeitslohn in Deutschland steuerfrei ist

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3. Wie sich steuerfreie Zahlungen auswirken

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a) Zahlungen zur Abdeckung von beruflich veranlassten Aufwendungen

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b) Zahlungen als Gehaltsbestandteile

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4. Einige Fälle von absetzbaren Werbungskosten

a) Dienstreise ins Ausland bzw. Auswärtstätigkeit im Ausland

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b) Doppelte Haushaltsführung im Ausland

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c) Umzug ins Ausland

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d) Rückumzug aus dem Ausland

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e) Aufwendungen für einen Sprachkurs

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxx.

f) Fahrten zwischen Unterkunft und Beschäftigungsort im Ausland

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g) Kontogebühren

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h) Bewerbungskosten

Xxxxxxxxxxxxxxxx xx xxxx Xxxxxx xx Xxxxxxx xxxxxxx xx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

i) Geldstrafe

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5. Abzug von Sonderausgaben

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